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All Journal International Journal Of Science, Technology & Management (IJSTM) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
M. Ikhwan Mansyuri
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Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Pengaruh Akuntabilitas Pengelolaan Keuangan Daerah, Pengelolaan Pendapatan Asli Daerah (PAD), dan Efektivitas Pengawasan DPRD terhadap Kualitas Laporan Keuangan Pemerintah Daerah : Studi Kasus pada DPRD Kabupaten Dompu Lerni Lerni; M. Ikhwan Mansyuri; Rizky Ramadhan
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.10287

Abstract

This study aims to analyze the effect of regional financial management accountability, Local Own-Source Revenue (PAD) management, and the effectiveness of DPRD supervision on the quality of regional government financial statements at the DPRD of Dompu Regency. This study employed a quantitative method with an associative approach. The population consisted of all 30 members of the DPRD of Dompu Regency, and all members were included as the research sample. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The data analysis included validity tests, reliability tests, and classical assumption tests, while hypothesis testing was conducted using t-tests and F-tests. The results show that regional financial management accountability has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.709 and a p-value of 0.011. Local Own-Source Revenue (PAD) management also has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.705 and a p-value of 0.011. Furthermore, the effectiveness of DPRD supervision has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.937 and a p-value of 0.007. Simultaneously, regional financial management accountability, PAD management, and the effectiveness of DPRD supervision have a significant effect on the quality of regional government financial statements, with a statistical value of 7.378 and a p-value of 0.001. These findings indicate that improving financial management accountability, optimizing PAD management, and strengthening the effectiveness of DPRD supervision can contribute to improving the quality of regional government financial statements.
Co-Authors Iskandar, Rizkiana Lerni Lerni Ramadhan, Muh Syahru Rizky Ramadhan